{"id":9522,"date":"2018-03-26T08:00:50","date_gmt":"2018-03-26T06:00:50","guid":{"rendered":"https:\/\/tunal-stb.de\/ayni-cinsiyetten-bir-kadinin-heterolog-suni-doellenme-masraflari\/"},"modified":"2023-07-21T09:17:31","modified_gmt":"2023-07-21T07:17:31","slug":"ayni-cinsiyetten-bir-kadinin-heterolog-suni-doellenme-masraflari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ayni-cinsiyetten-bir-kadinin-heterolog-suni-doellenme-masraflari\/","title":{"rendered":"Ayn\u0131 cinsiyetten bir kad\u0131n\u0131n heterolog suni d\u00f6llenme masraflar\u0131"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Maliyetler &#8211; heterolog suni tohumlama &#8211; Vergi dan\u0131\u015fman\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Kosten f\u00fcr heterologe k\u00fcnstliche Befruchtung einer Frau in gleichgeschlechtlicher Partnerschaft &#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>E\u015fin gebe kalamamas\u0131 nedeniyle suni d\u00f6llenme ile ba\u011flant\u0131l\u0131 olarak yap\u0131lan masraflar &#8211; bir sa\u011fl\u0131k sigortas\u0131 veya sigorta taraf\u0131ndan geri \u00f6denmedi\u011fi s\u00fcrece &#8211; ola\u011fan\u00fcst\u00fc y\u00fckler kapsam\u0131nda t\u0131bbi masraflar olarak dikkate al\u0131nabilir (\u00a7 33 EStG). Federal Maliye Mahkemesi&#8217;nin son i\u00e7tihad\u0131na g\u00f6re bu durum, kocan\u0131n \u00fcreme yetene\u011finden yoksun olmas\u0131 ve kad\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc bir ki\u015finin spermiyle d\u00f6llenmesi (heterolog suni d\u00f6llenme olarak adland\u0131r\u0131l\u0131r) halinde de ge\u00e7erlidir.<\/p>\n<p>Federal Maliye Mahkemesi yak\u0131n tarihli bir karar\u0131nda, heterolog d\u00f6llenmenin, ba\u015fka bir kad\u0131nla e\u015fcinsel birliktelik ya\u015fayan (k\u0131s\u0131r) bir kad\u0131n i\u00e7in de vergi a\u00e7\u0131s\u0131ndan de\u011ferlendirilmesini kabul etmi\u015ftir. Mahkeme bunu, istikrarl\u0131 bir birlikteli\u011fi olan bir kad\u0131n\u0131n k\u0131s\u0131rl\u0131\u011f\u0131n\u0131n &#8211; homo loge veya heterolog d\u00f6llenmenin ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fine ve medeni duruma bak\u0131lmaks\u0131z\u0131n &#8211; bir <strong>hastal\u0131ktan<\/strong> (\u00e7ocuksuzluk) kaynakland\u0131\u011f\u0131n\u0131 ve bu nedenle tedavi masraflar\u0131n\u0131n ola\u011fan\u00fcst\u00fc bir y\u00fck olarak d\u00fc\u015f\u00fclebilece\u011fini belirterek gerek\u00e7elendirmi\u015ftir.<\/p>\n<p>E\u015fcinsel birliktelik ya\u015fayan kad\u0131nlarda heterolog d\u00f6llenmenin t\u0131p mesle\u011fi davran\u0131\u015f kurallar\u0131n\u0131 ihlal etti\u011fi y\u00f6n\u00fcndeki itiraz, art\u0131k buna kar\u015f\u0131l\u0131k gelen a\u00e7\u0131k bir yasak olmad\u0131\u011f\u0131 i\u00e7in mahkeme taraf\u0131ndan reddedildi.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 03\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521712209056-9388fa3d-4253-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Maliyetler &#8211; heterolog suni tohumlama &#8211; Vergi dan\u0131\u015fman\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Kosten f\u00fcr heterologe k\u00fcnstliche Befruchtung einer Frau in gleichgeschlechtlicher Partnerschaft \" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]E\u015fin gebe kalamamas\u0131 nedeniyle suni d\u00f6llenme ile ba\u011flant\u0131l\u0131 olarak yap\u0131lan masraflar &#8211; bir sa\u011fl\u0131k sigortas\u0131 veya sigorta taraf\u0131ndan geri \u00f6denmedi\u011fi s\u00fcrece &#8211; ola\u011fan\u00fcst\u00fc y\u00fckler...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,703,740,739],"tags":[741,742,743,744],"class_list":["post-9522","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-olaganuestue-yuekler","category-suni-doellenme","category-tibbi-harcamalar","tag-giderler","tag-heterolog","tag-maliyetler","tag-suni-tohumlama"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=9522"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9522\/revisions"}],"predecessor-version":[{"id":9537,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9522\/revisions\/9537"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}